Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/49488 
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dc.contributor.authorCastanheira, Micaelen
dc.contributor.authorNicodème, Gaëtanen
dc.contributor.authorProfeta, Paolaen
dc.date.accessioned2011-08-12-
dc.date.accessioned2011-09-14T13:12:46Z-
dc.date.available2011-09-14T13:12:46Z-
dc.date.issued2011-
dc.identifier.urihttp://hdl.handle.net/10419/49488-
dc.description.abstractThere is often a gap between the prescriptions of an optimal tax system and actual tax systems, some of which can be neither efficient economically nor efficient at redistributing income. With a focus on personal income taxes, this paper reviews the political economics literature on tax systems and reforms to see whether political mechanisms allow us to better understand why tax systems look the way they look. Finally, we exploit a database of reforms in labour taxation in the European Union to check the determinants of all reforms, on the one hand, and of targeted reforms, on the other hand. The results fit well with political economy theories and show that political variables carry more weight in triggering reforms than economic variables. This shed light on whether and how tax reforms are achievable. It also explains why many reforms that seem economically optimal fail to be implemented.en
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x3538en
dc.subject.jelH11en
dc.subject.jelH21en
dc.subject.jelH24en
dc.subject.jelP16en
dc.subject.ddc330en
dc.subject.keywordpolitical economyen
dc.subject.keywordtaxationen
dc.subject.keywordpersonal income taxen
dc.subject.stwEinkommensteueren
dc.subject.stwSteuersystemen
dc.subject.stwPublic Choiceen
dc.subject.stwLohnsteueren
dc.subject.stwSteuerreformen
dc.subject.stwEU-Staatenen
dc.titleOn the political economics of tax reforms-
dc.typeWorking Paperen
dc.identifier.ppn665792204en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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